The Relationship between Cultural Control, Generational Differences, and Organizational Efficiency

Ria Sandra Alimbudiono; Hubert Sebastian Tandianto

doi:10.37641/jimkes.v13i6.4412

Authors

Ria Sandra Alimbudiono Universitas Surabaya, Indonesia
Hubert Sebastian Tandianto Universitas Surabaya, Indonesia

DOI:

https://doi.org/10.37641/jimkes.v13i6.4412

Keywords:

Accounting Services Office, Cultural Control, Gen Z, Intergenerational Workforce, Organizational Efficiency

Abstract

This study aims to understand how intergenerational cultural control is implemented to improve organizational efficiency in a company where the majority of employees are Generation Z. The primary focus lies in exploring the differences in values, expectations, and communication styles between management (mostly millennials) and Gen Z staff, as well as the impact of these differences on compliance, motivation, and employee retention. This research adopts a qualitative case study approach using in-depth interviews with seven informants, consisting of both current and former employees. The analysis centers on three key elements of cultural control: code of conduct, group rewards, and interorganizational transfer. The findings reveal gaps in understanding organizational rules, perceptions of unfairness in the reward system, and the emergence of unmanaged informal communication cultures. These factors contribute to high turnover rates and declining organizational efficiency. The study also finds that Gen Z values transparency, work-life balance, and personalized appreciation, while millennial managers tend to rely on spontaneous and flexible approaches that do not fully align with the needs of younger employees. This research recommends improving the feedback system, establishing objective performance indicators, and strengthening healthy intergenerational communication channels as strategies to build a more adaptive and sustainable organizational culture.

Downloads

Download data is not yet available.

References

Akroyd, C., Matsugi, S., & Shima, Y. (2025). Management control system stability and change in a global corporation: the role of cultural capital. Qualitative Research in Accounting & Management, 1(4), 91–102.

Alfian, D., Iriyadi, I., & Pramiudi, U. (2013). Anggaran biaya sebagai alat pengendalian manajemen pada pt asuransi jiwasraya (persero) bogor. Jurnal Ilmiah Akuntansi Kesatuan, 1(3), 193–202.

Anand, P., Mishra, S., & Jena, L. K. (2025). Cognitive shifts in workplace learning and Gen Z: challenges and opportunities. Development and Learning in Organizations: An International Journal, 3(4), 11–25.

Anwar, R., Hadi, R., Fitrasari, R. D., & Amaliyah, Z. (2024). Pengaruh sistem penghargaan berbasis tim terhadap kolaborasi dan inovasi di tempat kerja. Management Economics Trade and Accounting Journal (Meta Journal, 1(5), 1–10.

Aulia, C., Retnowati, S., & Reginasari, A. (2023). Quality time: what baby boomers need for parenting their Generation Z children. ANIMA Indonesian Psychological Journal, 38(2), 7-23.

Awwad, M. S., & Heyari, H. I. (2022). Predicting employee turnover using financial indicators in the pharmaceutical industry. Industrial and Commercial Training, 54(3), 476–496.

Balakrishnan, B. K. P. D., Dahnil, M. I., & Yi, W. J. (2014). The impact of social media marketing medium toward purchase intention and brand loyalty among Generation Y. Procedia - Social and Behavioral Sciences, 148(3), 177–185.

Beaven, M. (2014). Generational differences in the workplace: thinking outside the boxes. Contemporary Journal of Anthropology and Sociology, 4(1), 68–80.

Becker, B., & Gerhart, B. (1996). The impact of human resource management on organizational performance: progress and prospects. Academy of Management Journal, 39(4), 779–801.

Choiri, E., Failany, M. A., & Fahriani, D. (2024). Peningkatan efektivitas pemberian kredit koperasi melalui implementasi pengendalian internal. Nusantara Entrepreneurship and Management Review, 2(1), 95–103.

Črešnar, R., & Nedelko, Z. (2020). Understanding future leaders: how are personal values of generations y and z tailored to leadership in industry 4.0? Sustainability, 12(11), 4417.

Efferin, S. (2021). Sistem pengendalian manajemen berbasis spiritualitas untuk pembangunan berkelanjutan. Surabaya: University of Surabaya Repository.

Einhorn, S., Fietz, B., Guenther, T. W., & Guenther, E. (2024). The relationship of organizational culture with management control systems and environmental management control systems. Review of Managerial Science, 18(8), 2321–2371.

Fauzuddin, Y., Arif, M. S., Sasono, D., Rizqiawan, H., & Iswoyo, A. (2022). Studi kasus gap generasi dalam perspektif nilai personal dan budaya organisasi pada Pt. Jasa Raharja (Persero) cabang Bali. Distribusi - Journal of Management and Business, 10(1), 33–50.

Halibas, A., Akram, U., Hoang, A.-P., & Thi Hoang, M. Do. (2025). Unveiling the future of responsible, sustainable, and ethical consumption: a bibliometric study on Gen Z and young consumers. Young Consumers, 26(7), 142–171.

Hammouch, H., Manta, O., & Palazzo, M. (2024). Adapting management control systems to organizational contingency factors: a study of moroccan industrial companies. Businesses, 4(4), 883–898.

He, H., He, Q., Chen, Y., Wang, G., & Chen, X. (2025). Multi-dimensional organizational motivations: the catalyst for interorganizational knowledge sharing in megaprojects. International Journal of Managing Projects in Business, 18(2), 265–290.

Juniartika, R., Utami, S. E., & Ihsani, H. (2023). Pengaruh kebermaknaan kerja terhadap loyalitas kerja pada karyawan generasi Z di kota Padang. Psyche 165 Journal, 16(3), 155–160.

Kampf, R., Lorincová, S., Hitka, M., & Stopka, O. (2017). Generational differences in the perception of corporate culture in european transport enterprises. Sustainability, 9(9), 1561.

Dziewanowska, K., Pearce, A., & Zupan, N. (2016). Generation Y’s expectations of their future employment relationships pose a challenge for their employers. Journal of HRM, 19(1), 191-202.

Komalasari, T. (2023). Pengaruh kompetensi SDM, moralitas individu, dan sistem pengendalian internal terhadap pencegahan fraud. Jurnal Ilmiah Akuntansi Kesatuan, 11(2), 93-120.

Lambert, D., & Wiegmann, L. (2025). Constructing an accountability regime for proxy advisors: an organizational roles perspective. Accounting, Auditing & Accountability Journal, 38(1), 321–348.

Lee, M., Oh, K., & Kim, H. (2025). Effects of organizational culture and pay levels on employee retention: focused on generational difference. Administrative Sciences, 15(4), 125-135.

Lowell, M., & Weston, F. (2024). UKG: 83% of Gen Z frontline employees are burned out at work, over one-third may quit because of it. Retrieved in July 23, 2025 from UKG website: https://www.ukg.com/company/newsroom/ukg-83-gen-z-frontline-employees-are-burned-out-work-over-one-third-may-quit-because-it

Masiku, F. I. L., Yunus, K., & Amri, N. F. (2025). Analisis sistem pengendalian intern terhadap kinerja keuangan pada PT PLN (Persero) UIKL Sulawesi. ACCESS: Journal of Accounting, Finance and Sharia Accounting, 3(1), 19–23.

Massaro, S., & Becker, W. J. (2015). Organizational justice through the window of neuroscience. In Organizational neuroscience (pp. 257-276). Wellington Street: Emerald Group Publishing Limited.

Merchant, K., & Stede, W. Van der. (2017). Management Control Systems. London: Pearson.

Milagres, R., & Burcharth, A. (2019). Knowledge transfer in interorganizational partnerships: what do we know? Business Process Management Journal, 25(1), 27–68.

Mulyanti, R. Y. (2021). Perbedaan nilai-nilai kerja generasi baby boomer, generasi X dan generasi Y (Survey pada karyawan hotel provinsi jawa barat). Jurnal Ekobis: Ekonomi Bisnis & Manajemen, 11(1), 79–91.

Nagano, S., & Hosoda, M. (2023). Promoting gender equality through the use of management control systems: a case study in Japan. Accounting, Auditing & Accountability Journal, 36(5), 1274–1297.

Natawibawa, I. W. Y., Mulya, I. M. O., & Pranoto, P. (2020). Analisis sistem pengendalian intern dalam pengadaan sarana dan prasarana: studi pada SMKN 6 kota Malang. Monex Journal Research Accounting Politeknik Tegal, 9(1), 70–85.

Pardede, R. M. (2024). Implementasi gaya kepemimpinan transformatif terhadap motivasi kerja generasi Z. Judge: Jurnal Hukum, 5(02), 275–283.

Parry, E., & Urwin, P. (2011). Generational differences in work values: a review of theory and evidence. International Journal of Management Reviews, 13(1), 79–96.

Picarima, D., Baharuddin, B., & Gunadi, H. (2025). Pengaruh motivasi kerja, gaya kepemimpinan, dan budaya organisasi terhadap kualitas kerja karyawan PLTD di PT. Puncak Jaya power, Timika-Papua Tengah. Manajemen dan Kewirausahaan, 6(1), 1–12.

Rahayu, T., & Marka, M. M. (2024). The role of personal branding in increasing generation z career success. Jurnal Ilmiah Manajemen Kesatuan, 12(3), 673–682.

Rahi, A. F., Johansson, J., Fagerström, A., & Blomkvist, M. (2022). Sustainability reporting and management control system: A structured literature review. Journal of Risk and Financial Management, 15(12), 562.

Rahmat, A., Jasmadeti, J., & Herawati, H. (2019). Pengaruh sistem pengendalian manajemen terhadap peningkatan performa proses kerja dan piutang usaha pada perusahaan Pt. Astra International, Tbk-Tso (Studi Kasus pada Pt Astra International Tbk-Tso auto2000 Cab.Bogor). Jurnal Ilmiah Manajemen Kesatuan, 7(1), 179–187.

Saepudin, D., Sugito, S., & Jayadi, J. (2022). Penggolongan generasi sebagai pemoderasi lingkungan kerja, kepemimpinan dan beban kerja terhadap loyalitas karyawan. MASTER: Jurnal Manajemen Strategik Kewirausahaan, 2(2), 155–166.

Singh, A. P., & Dangmei, J. (2016). Understanding the Generation Z: the future workforce. South -Asian Journal of Multidisciplinary Studies, 3(4), 45-58.

Slagsvold, B., & Hansen, T. (2021). The Baby-boomer generation. In Generational Tensions and Solidarity Within Advanced Welfare States (pp. 153–172). London: Routledge.

Strauss, W., & Howe, N. (1991). Generations: The History of America’s Future, 1584 to 2069. Georgia: Morrow.

Turner, A. (2015). Generation Z: Technology and social interest. The Journal of Individual Psychology, 71(2), 103–113.

Welly, W. (2021). Pengaruh sistem pengendalian intern pemerintah terhadap kinerja organisasi perangkat daerah di Provinsi Sumatera Selatan. Jurnal Media Wahana Ekonomika, 18(1), 133–145.

Wicaksono, D. H., & Turangan, J. A. (2024). Pengaruh budaya organisasi, kepemimpinan transformasional, dan motivasi kerja terhadap produktivitas kerja karyawan. Jurnal Manajerial Dan Kewirausahaan, 6(4), 920–927.

Yahya, M. S. S., Aziz, M. G. A., & Jalil, M. A. A. (2024). The future of gen z talent in 2030 adapting talent management strategies for a new workforce era. Education, Sustainability & Society (ESS), 7(1), 45-49.